Theses and Case Law/ Litigation / byDaniel Majewski del Castillo, Cinthya González Vera, Zusel Soto Vilchis, Karla MIishelli Tapia Santos, José Alejandro Krause Marún,David Fernando Santos Mejía, and Carla Itzel Rincón Guerrero.
In this #ThesisFriday | August 29, 2025, the Judicial Weekly published 82 new rulings: 54 case law decisions and 28 isolated rulings.
We have selected the most relevant ones for you, which were issued by the Supreme Court of Justice of the Nation and the Collegiate Circuit Courts:
Abstracts
Digital registration: 2031072 / Thesis: P./J. 15/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
When constitutional protection is granted for the purpose of returning a sum of money to the complainant, the responsible authority must either return the funds to the complainant or take steps demonstrating effective compliance, in order for the judgment to be considered fulfilled.
In cases where an amparo ruling orders the return of a sum of money, the remedy is considered fulfilled only when the amount is actually paid to the petitioner. Therefore, it is not sufficient for the authority to report that the money “is available,” as such a statement alone does not satisfy the full enforcement of the amparo ruling.
Digital registration: 2031063 / Thesis: 1a./J. 174/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
In the event of cancellation of registration in the Federal Taxpayers Registry due to a corporate merger, the requirement that companies not appear on the Tax Administration Service’s lists of taxpayers presumed to have no business operations is consistent with the principle of legal certainty.
Consequently, not appearing on the aforementioned lists constitutes a requirement that provides legal certainty, as taxpayers know that, if they are included on those lists, their RFC cannot be canceled until they have regularized their status. Furthermore, the measure is reasonable because it prevents the circumvention of controls designed to prevent tax evasion, fictitious transactions, or untraceable taxpayers, thereby ensuring a fair distribution of the tax burden.
Digital registration: 2031067 / Thesis: 1a./J. 242/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
In the mandatory insurance policy for public passenger transport vehicles, the distinction between coverage for injuries to passengers and coverage for third parties is unjustified when it prevents access to full compensation.
Although insurers may provide different levels of coverage depending on whether the claim involves passengers or third parties, this cannot limit the right to full compensation. Therefore, if the amount allocated to a particular category is insufficient to fully cover the damages, the judge must apply the highest amount provided for in the civil liability policy, thereby prioritizing fair compensation and the protective purpose of mandatory insurance.
Digital registration: 2031074 / Thesis: 1a./J. 239/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
Factors that may be considered when quantifying non-economic damages.
The fact that civil law provides that, in the event of damage to honor or reputation, the affected person may request the publication of an excerpt from the judgment does not imply that the adjudicating authorities may take into account the time elapsed between the conduct and the order to publish said excerpt. This is because it is an element unrelated to the nature of the compensation, which does not seek to compensate the victim for financial losses but rather to restore their standing in society; therefore, including it in the calculation of damages could result in the victim’s unjust enrichment.
Digital registration: 2031075 / Thesis: 1st/J. 236/2025 (11th)
Case Law
It is not necessary to expressly seek punitive damages for the judge to award such damages.
It is not necessary to expressly request punitive damages in the lawsuit; rather, it is sufficient to file a civil liability claim and prove emotional distress for the court to impose this exemplary penalty on its own initiative, based on the severity of the defendant’s conduct.
Digital registration: 2031077 / Thesis: 1st/J. 177/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The rights to private property and legal certainty of the original owners must take precedence over the registration protection of third-party purchasers when the transfer of title results from a violation of public policy.
There are exceptions when the rightful owner fails to register their title. In such cases, if a third party acquires the property in good faith and registers it, the original owner cannot assert their claim, since they had the opportunity to register it but failed to do so. However, this protection for the third party acting in good faith does not apply when the transfer is made using forged documents or through unlawful acts. In such cases, the original owner’s right must prevail, as otherwise they would be unjustly deprived of their property without having been responsible for the irregular transfer.
Digital registration: 2031082 / Thesis: 1a./J. 244/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
By conferring the powers to authorize, register, and publish telephone rates on the relevant regulatory body through legislation, the Congress of the Union does not exercise a regulatory function, but rather a declaratory one.
This is because this provision does not entail a regulatory or technical function, but rather a purely declaratory power, consistent with Article 7 of the same law, which recognizes the regulatory body’s constitutional authority in this matter. Consequently, the provision constitutes a legal guarantee that provides legal certainty and allows the regulator to exercise its administrative functions without hindering the technical and operational processes necessary for setting rates in the telecommunications sector.
Digital registration: 2031087 / Thesis: 1a./J. 233/2025 (11th)
SCJN Isolated Opinion
There is no double taxation with respect to the income tax that such companies are required to pay on payments made to radio and television concessionaires.
This is because each tax has a different tax base and different taxpayers: the advertising tax is levied on those who contract and pay for such services, while income tax is levied on the profits of the concessionaires. Since they differ in terms of the taxable event and the essential elements of the tax liability, there is no overlap that would result in double taxation.
Digital registration: 2031092 / Thesis: 1st / J. 250/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The exemption from attachment of the subaccount for retirement savings, unemployment benefits for the elderly, and old-age benefits, as provided for in the third paragraph of Article 79 of the Retirement Savings Systems Act, is interpreted in accordance with children’s rights to child support.
To order this garnishment, the judge must: (i) verify that the worker is unemployed and has no other assets, (ii) first garnish the voluntary contributions subaccount (up to the legal limit set forth in Article 82); (iii) if that is insufficient, garnish the retirement subaccount only up to the amount the worker could voluntarily withdraw (the lesser of 75 days’ wages or 10% of the balance); and (iv) order that the funds be delivered weekly to cover the minimum living expenses of the alimony creditor.
Digital registration: 2031093 / Thesis: 1st/J. 222/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The requirement under the Mining Act for concessionaires to provide reports containing sensitive financial data does not violate the right to privacy of the home or the protection of information.
This information is not disclosed publicly nor does it lose its confidential nature, as the General Transparency Law and the Personal Data Protection Law stipulate that financial, commercial, and strategic data submitted to the authorities are confidential and enjoy legal protection. The recent amendment to the Mining Law merely clarified that the purpose of these reports is to verify the works and activities carried out, without altering their essential content or the elements that were already required to be included under the Law and its Regulations.
Digital registration: 2031098 / Thesis: 1st / J. 176/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The doctrine of substitution for an inadequate complaint applies in amparo proceedings filed by older adults.
Advanced age, in and of itself, does not automatically constitute a condition of vulnerability. The application of this provision will depend on each person’s specific circumstances, such as physical or intellectual limitations, health status, gender, education, illiteracy, or membership in indigenous communities. When these circumstances exist, an older adult is considered a vulnerable person, and consequently, the representation provided for in Article 79, Section VII, of the Amparo Law applies, in order to avoid procedural disadvantages and ensure equality in court.
Digital registration: 2031106 / Thesis: 1st / J. 248/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
It is constitutional for a judge to evaluate expert evidence in civil trials in accordance with his or her sound discretion.
The exercise of “discretion” in evaluating expert opinions is constitutional provided that the judge thoroughly substantiates and justifies his or her decision in light of the circumstances and facts of the specific case, avoiding subjective assessments and ensuring legal certainty in the proceedings.
Digital registration: 2031109 / Thesis: 1a./J. 245/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
Rules for defining the allocation of constitutional powers in the regulation of the telecommunications, radio, and television markets.
Regulation of the telecommunications and broadcasting markets is generally a shared responsibility between the Congress of the Union and the Federal Telecommunications Institute (IFT). However, technical, specific, and operational matters, as well as the implementation of public policies, fall exclusively within the IFT’s purview, given its constitutional mandate, while the Congress of the Union may only establish general prohibitions on economic competition, without limiting the regulatory body’s technical capacity.
Digital registration: 2031121 / Thesis: 1a./J. 243/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The applicable standard of proof for ordering the seizure of property in commercial matters.
The appropriateness of a preliminary injunction to freeze assets is determined by an intermediate standard of proof, which balances the protection of alleged creditors with the legal certainty of alleged debtors, ensuring the effectiveness of the proceedings without giving rise to abusive practices or hindering economic activity. In other words, the judge must decide on a case-by-case basis, based on a comprehensive assessment of all the documents or evidence submitted, in order to establish a level of certainty that is more substantial than mere circumstantial evidence.
Digital registration: 2031058 / Thesis: 1st XLIX/2025 (11th)
Individual Opinion of the Circuit Courts
The principle of tax equity is undermined by the fact that financial institutions are allowed to apply an annual adjustment for inflation, while no such provision exists for other entities within the financial system, such as multi-purpose financial companies.
The tax regulation that allows only credit institutions to apply the annual inflation adjustment, while excluding other financial sector entities such as SOFOMES, violates the constitutional principle of tax equity by establishing unequal treatment without reasonable justification. Therefore, the differential treatment established in Article 49, paragraph 2, of the Income Tax Law—which allows credit institutions to apply the annual inflation adjustment but does not authorize SOFOMs to do so—is unjustified.
Digital registration number: 2031068 / Thesis: VII.2o.A. J/5 A (11a.)
Case Law of the Circuit Courts of Appeals
The initial motion to initiate proceedings in an amparo action is not the appropriate procedural step for determining whether the cutoff of the domestic drinking water supply constitutes an act of authority for the purposes of the amparo proceeding (Legislation of the State of Veracruz de Ignacio de la Llave).
The initial procedural order in an indirect amparo proceeding is not the appropriate procedural stage for determining whether the cutoff of drinking water constitutes an act of authority. That determination must be made in the final judgment, after analyzing the legal framework and the public function of the operating agency.
Digital registration number: 2031078 / Thesis: I.2o.T.43 L (11a.)
Individual Opinion of the Circuit Courts
A parameter for determining the amount of tips to which gas station attendants are entitled, as tips are an integral part of their salary.
Based on the principle of reality and the dynamic burden of proof, it is recognized that gas station attendants receive cash tips directly from customers. Given the difficulty of proving the exact amount, workers should be exempt from having to account for up to 5% of their wages, as this is a reasonable percentage that forms part of their base pay, in light of the reality of the employment relationship and the need to protect wages.
Digital registration: 2031079 / Thesis: I.8o.C.27 C (11a.)
Individual Opinion of the Circuit Courts
A motion to set aside a judgment on the grounds of fraud is not admissible if it is filed before the judgment is rendered.
The defense of falsification may only be raised with respect to facts occurring after the judgment; it may never be raised against matters already decided in a final judgment, as allowing it would undermine legal certainty and the principle of res judicata.
Digital registration number: 2031101 / Thesis: VI.1o.A.21 A (11a.)
Individual Opinion of the Circuit Courts
When a judgment is served through the Federal Administrative Court’s Online Justice System via a judicial bulletin (“procedural”) because the interested party did not access the electronic case file, it takes effect on the third business day following the date of publication.
In online proceedings before the TFJA, notifications issued via jurisdictional bulletin take effect on the third business day following their publication, unless there is an electronic acknowledgment of receipt in the case file, in which case they take effect the following day, as there is legal certainty regarding when such notification was served.
Digital registration: 2031080 / Thesis: 1st / J. 219/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The designation of an area within the national territory by the Ministry of Economy does not imply that the area is designated as a strategic mining zone by the state (Articles 10, 10 Bis, and 19 of the Mining Law).
The powers granted to the Ministry of Economy to oversee mining exploration activities do not imply that exploration is designated as a strategic area of the State. These powers are consistent with Congress’s constitutional authority to legislate on mining matters throughout the country; rather, they regulate the administration of mining within the framework of the public domain of minerals and the concession system provided for in Article 27 of the Constitution.
Digital registration: 2031094 / Thesis: 1st / J. 218/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
Transitory Article 5 of the Decree on Legal Reform Regarding Mining and Water Concessions, published in the Official Gazette of the Federation on May 8, 2023, which allows for the rejection of concession applications, does not violate the principle of non-retroactivity of laws.
The authority’s power to dismiss pending concession applications does not constitute prohibited retroactivity, since prior to the granting of a concession, individuals have only a legal expectation and not an acquired right; this is because it does not entail the elimination of a procedure or the denial of access to a decision, but rather a modification of that procedure, and does not exempt the authority from issuing a formal, well-founded, and reasoned response in compliance with its constitutional duty.
Digital registration: 2031122 / Thesis: 1st/J. 235/2025 (11th)
Case Law of the Supreme Court of Justice of the Nation
The distinction regarding the reversal of the burden of proof with respect to the defendant’s obligation to prove its defenses.
In civil proceedings, if the defendant fails to present evidence supporting its claims or defenses, those claims or defenses should be dismissed, and the plaintiff’s claim shall be deemed proven based on the plaintiff’s own evidence. Conversely, when the burden of proof is reversed, the defendant’s failure to prove the lawfulness and diligence of their conduct will result in insufficient evidence to their detriment, and the opposing party’s claims will be deemed proven.
Prepared by Daniel Majewski del Castillo, Cinthya González Vera, Zusel Soto Vilchis, Karla MIishelli Tapia Santos, José Alejandro Krause Marún,David Fernando Santos Mejía, and Carla Itzel Rincón Guerrero.
